Key features of RPU 3.5 Addition/ deactivation of fields Change in quarterly TDS/TCS statement pertaining to FY 20 !

!" # on$ards as %elo$& o Alternate contact details li'e e"mail and contact no( of the deductor and responsi%le person may %e provided( o )uoting of TA* registration no( +if any, as provided %y T-*( o .inor head code is to %e provided in challan details for ta/ deposited through challan( o 0ate fee is to %e provided in challan details applica%le from FY 20 2" ! on$ards(

o *o details to %e provided for cheque no( and section code in the challan details( o Section code to %e provided in deductee/collectee details( o -ntroduction of ne$ section code Form no( 2#)& Section 12C has %een added $hich is applica%le in case payment is made to 2nion 3ovt( employees( o Section 1#- has %een %ifurcated as %elo$& Select value #-A from the section code drop do$n $here ta/ has %een deducted under section 1#- +a, Select value #-4 from the section code drop do$n $here ta/ has %een deducted under section 1#- +%,

o 0o$er/ *o deduction certificate no( to %e provided in the deductee details( o -n the annual salary details +2#)5 )# 6 Anne/ure --, %rea' up to %e provided for the salary paid and the ta/ deducted %y the current employer and previous employer during the current Financial Year( o -ntroduction of fields for quoting foreign remittance details in Form no( 27) as %elo$& *ature of remittance

8hether TDS rate of TDS is -T act +a, and DTAA +%, 2nique ac'no$ledgement of the corresponding form no 9CA +if availa%le, Country to $hich remittance is made

o -ntroduction of value :Z; in the field <emar's for lo$er or no deduction( Applica%le in case of no deduction on account of payment under section 17A + F,( o -n the annual salary details +2#) )# 6 Anne/ure --, records to %e highlighted $hether the ta/ has %een deducted at higher rate( )uarterly TDS/TCS statement +regular and correction, can %e filed only for FY 2007"0= on$ards( Discontinuation of :Y; type of correction statement( <>2 version !(9 is applica%le $(e(f 0 /07/20 !(